Little Opera

EIN 81-4363604 • 501(c)3 • San Francisco, CA

Profile

Little opera is on a mission to build a vibrant creative community through the creation and performance of original opera that transcends differences and transforms the lives of children, families, and artists.

1278 16th AvenueSan Francisco, CA 94122

www.littleopera.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

2.39x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

0.73x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

9.3%

Higher net margin than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

$30,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 59.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

-8.1%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

-30%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets96th percentile

Assets

Down

$15,412

Down $1,352 (-8.1%) from 2022

Liabilities

Down

$36,809

Down $1,476 (-3.9%) from 2022

Net Assets

-$21,397

Up $124 (+0.6%) from 2022

Operations

Liabilities / Revenue93rd percentile Net Margin63rd percentile

Revenue

Down

$50,539

Down $22,073 (-30%) from 2022

Expenses

Down

$45,834

Down $54,839 (-54%) from 2022

Net Income

$4,705

Up $32,766 (+117%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2023

Assets$15,412

Liabilities$36,809

Net Assets-$21,397

Open 2023 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2023

Revenue$50,539

Expenses$45,834

Net Income$4,705

Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $15,412
Liabilities: $36,809
Net assets: -$21,397
Revenue: $50,539
Expenses: $45,834
Net income: $4,705

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Detailed filing. Detailed filing data is available for this year.	$0.15	$0.37	$0.21	$0.51	$0.46	$0.05
2022Detailed filing. Detailed filing data is available for this year.	$0.17	$0.38	$0.22	$0.73	$1.01	$0.28
2021Detailed filing. Detailed filing data is available for this year.	$0.44	$0.37	$0.07	$0.85	$0.85	$0.00
2020Detailed filing. Detailed filing data is available for this year.	$0.21	$0.14	$0.07	$0.73	$0.86	$0.13
2019Detailed filing. Detailed filing data is available for this year.	$0.21	$0.01	$0.19	$1.12	$1.10	$0.03
2018Detailed filing. Detailed filing data is available for this year.	$0.17	$0.01	$0.20	$0.98	$0.96	$0.01
2017Summary only. Only limited summary data is available for this year.	$0.18	$0.01		$0.96	$0.82	$0.14

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Aug 1, 2022 to Jul 31, 2023
Signed: Nov 5, 2024
Return Version: 2022v5.0
Gross Receipts: $50,539

Mission and Program Overview

Mission

Program Services

Description	Grants	Expenses
AFTERSCHOOL OPERA CREATION PROGRAM SERVING STUDENTS IN GRADES K-8. DURING THE COVID-19 PANDEMIC, WE SHIFTED TO VIRTUAL CLASSES AND PERFORMANCE ACTIVITIES VIA ZOOM.	$0	$37,327

Compensation and Service Providers

Top Officer Pay90th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
FRANCES LEE	Executive Director	PT	$30,000	-	$30,000
ELIZABETH MCGEE	President	-	$0	-	-
JOYCE OHGI	Secretary	-	$0	-	-
ELIZA M FOX	Treasurer	-	$0	-	-
JONAS WRIGHT	Vice President	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Little Opera
EIN: 81-4363604
Phone: 4156909823
Address: 1278 16TH AVENUE, SAN FRANCISCO, CA 94122

Signing Officer

Name: Frances Lee
Title: Executive Director
Phone: 4156909823
Signed: 2024-11-05
Discuss with paid preparer: Yes

Preparer

Firm: Trimnerbeckham Pllc
Address: 1750 TYSONS BLVD SUITE 1500, MCLEAN, VA 22102
Preparer: David Trimner
Phone: 7036631756

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: other income. Amount: 4.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: payroll processing fees. Amount: 1,176. Description: 401k administration fee. Amount: 597. Description: meetings. Amount: 28. Description: insurance. Amount: 862. Description: taxes and licenses. Amount: 165. Description: office expenses. Amount: 1,097. Total to form 990-ez, line 16: 3,925.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: increase in 401(k) benefits payable. Amount: -4,581.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payables. Beg. Of year amount: 985. End of year amount: 309. Description: eidl loan payable. Beg. Of year amount: 37,300. End of year amount: 36,500.”

Raw XML Appendix170 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BooksInCareOfDetail/PersonNm	0	FRANCES LEE
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	4156909823
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	1278 16TH AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	SAN FRANCISCO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	94112
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	16764
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	15412
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	49532
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/EngagedInExcessBenefitTransInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	4705
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	12482
IRS990EZ/FiledScheduleAInd	0	1
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	16764
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	15412
IRS990EZ/GrossReceiptsAmt	0	50539
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	0
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	-21521
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	-21397
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	-21521
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	-21397
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	2614
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	0.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	0.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	30000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	ELIZABETH MCGEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JOYCE OHGI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	ELIZA M FOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	JONAS WRIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	FRANCES LEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherChangesInNetAssetsAmt	0	-4581
IRS990EZ/OtherExpensesTotalAmt	0	3925
IRS990EZ/OtherRevenueTotalAmt	0	4
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	LITTLE OPERA IS ON A MISSION TO BUILD A VIBRANT CREATIVE COMMUNITY THROUGH THE CREATION AND PERFORMANCE OF ORIGINAL OPERA THAT TRANSCENDS DIFFERENCES AND TRANSFORMS THE LIVES OF CHILDREN, FAMILIES, AND ARTISTS.
IRS990EZ/PrintingPublicationsPostageAmt	0	32
IRS990EZ/ProgramServiceRevenueAmt	0	1003
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	AFTERSCHOOL OPERA CREATION PROGRAM SERVING STUDENTS IN GRADES K-8. DURING THE COVID-19 PANDEMIC, WE SHIFTED TO VIRTUAL CLASSES AND PERFORMANCE ACTIVITIES VIA ZOOM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	37327
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	26781
IRS990EZ/SchoolOperatingInd	0	0
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	CA
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	38285
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	36809
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	45834
IRS990EZ/TotalProgramServiceExpensesAmt	0	37327
IRS990EZ/TotalRevenueAmt	0	50539
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.LITTLEOPERA.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	49532
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	39000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	68754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	55522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	47043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	259851
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	1
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	1
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	122072
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt	0	4
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt	0	1
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	5
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.92480
IRS990ScheduleA/PublicSupportPY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal170Amt	0	251369
IRS990ScheduleA/SubstantialContributorsTotAmt	0	8482
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	49532
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	39000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	68754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	55522
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	47043
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	259851
IRS990ScheduleA/TotalSupportAmt	0	271801
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt	0	11944
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt	0	11944
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: OTHER INCOME. AMOUNT: 4.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DESCRIPTION: PAYROLL PROCESSING FEES. AMOUNT: 1,176. DESCRIPTION: 401K ADMINISTRATION FEE. AMOUNT: 597. DESCRIPTION: MEETINGS. AMOUNT: 28. DESCRIPTION: INSURANCE. AMOUNT: 862. DESCRIPTION: TAXES AND LICENSES. AMOUNT: 165. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,097. TOTAL TO FORM 990-EZ, LINE 16: 3,925.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: INCREASE IN 401(K) BENEFITS PAYABLE. AMOUNT: -4,581.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: ACCOUNTS PAYABLES. BEG. OF YEAR AMOUNT: 985. END OF YEAR AMOUNT: 309. DESCRIPTION: EIDL LOAN PAYABLE. BEG. OF YEAR AMOUNT: 37,300. END OF YEAR AMOUNT: 36,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
ReturnHeader/BuildTS	0	2024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	FRANCES LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4156909823
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2024-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	LITTLE OPERA
ReturnHeader/Filer/BusinessNameControlTxt	0	LITT
ReturnHeader/Filer/EIN	0	814363604
ReturnHeader/Filer/PhoneNum	0	4156909823
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1278 16TH AVENUE
ReturnHeader/Filer/USAddress/CityNm	0	SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	94122
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	842953567
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	TRIMNERBECKHAM PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1750 TYSONS BLVD SUITE 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MCLEAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	22102
ReturnHeader/PreparerPersonGrp/PhoneNum	0	7036631756
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	DAVID TRIMNER
ReturnHeader/ReturnTs	0	2024-11-05T10:13:43-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2022-08-01
ReturnHeader/TaxPeriodEndDt	0	2023-07-31
ReturnHeader/TaxYr	0	2022